This article presents the author's point of view for to improve of the tools of the financial and economic mechanism of balanced use of forestry land with a description of foreign experience and the definition of priorities for Ukraine. The purpose of the study is to provide a theoretical and methodological justification of the characteristics and organizational and economic factors of improving the tools of financial and economic mechanism and their impact on ensuring balanced use of forestry land. Methods used: dialectical method of cognition – for the analysis of laws and regulations and scientific works of scientists on the issue of balanced use of forest land; analysis of the most pressing problems of functioning of economic and financial tools of the financial and economic mechanism of balanced forestry land use in comparison with the European experience; synthesis and logical generalization of conceptual bases of necessity and preconditions for improving tools; monographic – to identify factors for improving tools; graphical, correlation-regression analysis; abstract-logical theoretical generalizations and formulation of conclusions; method of analogies – the transfer of influences that have been found in other territories with similar objects and properties, to the territory under consideration. It was substantiated that adaptation of foreign experience, introduction of international standards to ensure balanced use of forestry land are impossible without the use of such scientifically grounded and environmentally balanced components of the financial and economic mechanism as environmental, economic, financial and organizational tools. Based on foreign experience, a basis has been prepared for improving the taxation of forestry land use in Ukraine. It was proposed to adopt foreign experience regarding the functioning of the economic and organizational instruments of the financial and economic mechanism for the balanced use of forest lands by creating and registering a commodity right to carbon in forests, trading it and monitoring it.

The study of environmental risks in the agricultural industry in the conditions of global climate change remains relevant. The role of abiotic factors (air temperature and precipitation) in the formation of environmental risks in agrocenoses of agricultural crops is covered in the article. The influence of uncontrolled fluctuations of agroclimatic factors on agrocenoses, which cause environmental risks, is particularly hazardous. They are the main prerequisite for reducing the efficiency of agriculture. The aim of the work was to develop and substantiate the criteria for evaluating ecological risks in agrocenoses under the influence of abiotic agroclimatic factors in the conditions of climate change. The defined criteria provide an assessment of the ecological risks of loss of fertility and reduction of soil quality, deterioration of the phytosanitary condition of agrocenoses, and reduction of their productivity. Such criteria include indicators of the content of organic matter and the coefficient of soil dehumification, which indicate a decrease in the share of organic matter in the soil; agrochemical indicators that confirm the risks of loss of macro- and microelements, changes in soil pH; normative indicators of the content of pollutants, which determine the level of ecological risks of soil contamination with dangerous compounds of heavy metals, pesticides and radionuclides. The criteria that determine the phytosanitary state of agrocenoses, determine the indicators of weediness, plant diseases that lead to death or thinning, an increase in the number of species of harmful organisms, and an approximate economic threshold of the harmfulness of pests. It characterizes the degree of damage to crops and possible crop losses. Ecological risks of agrocenoses productivity loss are determined by criteria for assessing crop loss from major diseases and indicators of quality and safety of agricultural products. The use of the specified criteria will ensure the timely elimination of the environmental risks outlined in the article thanks to the implementation of appropriate agrotechnical preventive and protective measures, will guarantee the growth of the productivity of agrocenoses and the ecological safety of agroecosystems.

The article highlights the environmental problems of land use, its rationalization; optimal use of agricultural lands, in particular, arable lands; a modern interpretation of the content of rational use of agricultural lands. Environmental and economic aspects of this problem are considered. The information data necessary for the decision of this problem are given, namely indicators of natural-agricultural zoning, regional ecological and economic features of manufacture of the basic production of agriculture, indicators of properties and quality of soils and agrobiological requirements of the main crops to natural, primarily soil, environment, indicators of yields of these crops and data on production costs and revenues. The organization of ecologically safe land use is recommended in three stages. The first stage consists of allocating areas growing certain crops in Ukraine, that agroecological interpretation materials natural and agricultural zoning to study the environmental conditions of production agriculture. If the growing zones of certain crops have specific, inherent only in each of them, geographical areas, then it is determined where and which crops in terms of natural conditions should be located. The second stage of identifying the ecological and economic features of the production of basic agricultural products based on data on natural conditions, especially soil, is to determine the suitability of land for the area within the growing zones. The third stage of the organization of ecologically safe land use is to determine according to the data on the suitability of soils of the territory with optimal conditions for growing the crop, i.e. where the best and with the highest assessment of soils prevail. The growing zone can have at least three such agronomic regions (districts) — with the best, average, and worst conditions. In modern conditions, when prices of goods forming market relations, accounting for differences in land productivity as a productive resource becomes a necessary objective condition for the profitable and ecologically safe existence of agriculture.

Forest plantations are very important to provide the raw materials and living needs of the population, despite the various ways of their origin, formation and development. They are an important factor in restoring the ecological and biological balance of agricultural lands and objects for the formation of floristic and faunal diversity, the creation of new topical links, the balanced reproduction of new biogeocenoses. Therefore, the forest ecosystems of the Forest-Steppe of Ukraine are considered based on their importance and value for the studied area, in addition, the leading directions of socio-economic services and features of their manifestation and development are reproduced. A very important aspect of stabilization and reproduction of the natural state of forest plantations, along with studies of ecosystem services that can provide these plantations, is the dependence of their existence on the existing set of threats. Therefore, a list of major threats to ecosystem services has been developed, where they are presented in terms of threats to biodiversity development. The most important of which are continuous felling on large areas and excessive plowing of land, resulting in a decrease in the percentage of forest cover in this area. Regarding the complex of identified threats to the existing forest plantations, their main features and possible directions of their reproduction and preservation are given. It is especially important in this direction to increase the forest cover of the territory, create additional field protective forest strips to increase their number and territorial availability and reduce the anthropogenic load on forest ecosystems.

Studies of materials and indicators on accounting and coverage of information on land management and forest management of state forestry in Ukraine. Certain inconsistencies of the current normative legal acts and indicators of the state and dynamics of the accounting category of land use «Forestry lands» were revealed. In particular, regarding the assessment of rational use and protection of lands, which are the basis for the implementation of the Land Reform. There are, in particular, in the form 6 — ZEM and in the materials of the state account, not modernized terms and their description. The category of accounting «Forestry lands» in the Land and Forest Codes of Ukraine, in the scientific and practical lexicon did not receive due attention and distribution as an object of labor, an object of identified land use in state forestry. Do not match the description in the Forest and Land Codes of Ukraine. The issue of organizational and economic accounting of land of the accounting category «Forestry lands» remains poorly regulated. The annual report still retains the description — «Forest lands include lands covered with forest vegetation, as well as not covered with forest vegetation and others» for forestry purposes». The category of accounting «Forestry lands» in the Land and Forest Codes of Ukraine, in the scientific and practical lexicon did not receive due attention and distribution as an object of labor, an object of identified land use in state forestry. Do not match the description in the Forest and Land Codes of Ukraine. The category of accounting for «Forestry lands» is placed in Article 19 of the Land Code of Ukraine under item «e», i.e. in 7th place, which does not comply with current principles of European legislation, not to mention the physical aspects of forest distribution in Ukraine. Again, the practice in Ukraine faces deadlines. It turns out that forestry science is increasingly moving away from the identified responsibilities and reporting of public forestry entities. The industry is less and less monitoring the state of forests according to estimates of the use of productive capacity of land by types of forest vegetation conditions. It turns out that forestry science is increasingly moving away from the identified responsibilities and reporting of public forestry entities. The industry is less and less monitoring the state of forests according to estimates of the use of productive capacity of land by types of forest vegetation conditions. In addition, the management in the state forestry in its powers only «ensures the implementation of state policy in the field of forestry and hunting», does not form it. That is, it does not develop relevant regulations, which is a certain flaw in the current forest legislation and needs to be changed. Specific measures are proposed to improve the legislation, accounting and state reporting in forestry, as well as the basic scheme of division of forest lands by accounting categories of division and administrative reporting of forestry and other enterprises of the State Forestry Agency of Ukraine.